EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

This study investigates the effect of firm attributes on the sustainability reporting of listed manufacturing firms in Nigeria. Reports and accounts of forty-six adjusted populations were used for the extraction of data for a period of ten years (2013-2022). Moreover, multiple regression was used as the technique for data analysis. The results reveal that firm profitability was negatively significant on sustainability reporting. However, firm size, firm age have a significant positive impact on the sustainability reporting of listed manufacturing firms in Nigeria. The study concludes that firm profitability is a strong determinant of sustainability reporting of listed manufacturing firms in Nigeria. Indeed, it was concluded that bigger firms are more inclined to sustainability reporting than their smaller counterparts because older firms have more incentives to embrace sustainability reporting than the younger firms. Therefore, the study recommends that management of the listed manufacturing firms in Nigeria should make proper utilization of their firm profitability since it was found to be instrumental in promoting their sustainability reporting. Specifically, greater emphasis should be given to the profit before interest and tax relative to their total assets.